Financial

GENERAL PROVISIONS

The imported vehicles can be sold only to the persons who do not benefit from exemption, and they can be transferred only to the persons who benefit from exemption. 

Following the procedures of import, sale, transfer, export or abandonment to the customs of the vehicles belonging to foreign missions and their staff, the relevant customs administration shall  inform thereof the Ministry of Foreign Affairs.

The exit customs administration shall send the documents related to the export of the said vehicles to the customs administration where import procedure is conducted and to the Ministry of Foreign Affairs.

MOTOR VEHICLES BELONGING TO FOREIGN MISSIONS, DIPLOMATIC MISSION MEMBERS AND ADMINISTRATIVE AND TECHNICAL STAFF

PRIVATE VEHICLES

Diplomatic mission members as well as administrative and technical staff may import private vehicles exempt from customs duties on the basis of the diplomatic exemption letter approved by the Ministry of Foreign Affairs (Annex- 1/Form B) or they may also purchase domestically produced vehicles benefiting from exemptions provided that the Ministry of Foreign Affairs deems it appropriate.

 

Diplomatic mission members as well as administrative and technical staff may be allowed to own a second vehicle for his/her spouse on the condition that the vehicle is registered in her/his own name. The opinion of the Ministry of Foreign Affairs shall be taken as the basis for the use of the right to import new vehicle instead of disposed vehicles on the basis of reciprocity. Reciprocity and the provisions of bilateral agreements shall be evaluated by the Ministry of Foreign Affairs.

Private vehicles imported by diplomatic mission members as well as administrative and technical staff shall be sold, transferred, abandoned to customs or exported when the term of office of the related person expires.

SERVICE VEHICLES

Foreign missions may import a reasonable number of service vehicles exempt from customs duties on the basis of the diplomatic exemption letter approved by Ministry of Foreign Affairs. Missions may purchase domestically produced vehicles on the same conditions benefiting from exemptions.

Reciprocity shall be the basis for the number of service vehicles of the missions. The necessary arrangements on the quotas shall be made by Ministry of Foreign Affairs.

IMPORT PROCEDURES

Import procedure shall be carried out on the basis of the diplomatic exemption letter arranged by the foreign mission (Annex-1/Form B). In the diplomatic exemption letter, to which certificate of title, original purchase invoice, traffic license or their copies, all the specifications of the vehicle including its accessories and information regarding its date of entry into Turkey and its location should be indicated. Import procedure for the domestically produced vehicles to be purchased in accordance with the circular of the Ministry of Economy regarding purchases considered as export as well as for the vehicles through diplomatic exemption letter will start after the vehicle is placed in the temporary depot under the control of the customs administration which will conduct the import Procedure of the vehicle. 

It is required that the dispatch document used in the delivery of the vehicle to the relevant customs administration shall be submitted to the customs administration within 7 days as of the date of issue. Concerning the request for the extension of the date of delivery of the vehicle to the customs administration, the related side should apply within 15 days following the date of issue of the dispatch document to the Ministry of Foreign Affairs. The result shall be conveyed directly to the customs administration upon the approval of the Ministry.

Any amendment or correction to be made afterwards in the engine or chassis numbers of the imported vehicle shall be requested by a verbal note. If the demand for amendment, which should be based on reasonable and valid causes, is deemed appropriate by the Ministry of Foreign Affairs, the necessary amendment shall be made on the original by the relevant customs administration.

If the imported car is older than three years when purchased by foreign mission or diplomatic mission members or administrative and technical staff, an annotation shall be attached to the diplomatic exemption letter, prescribing that “It cannot be sold to those who do not benefit from tax exemption. “These vehicles should be registered in Vehicle Tracking Program No. 1 by selecting “Diplomatic Exemption Letter" option.

PRIVATE CARS OF 3RD AND 4TH CATEGORY FOREIGN MISSION CARD HOLDERS

3rd and 4th category foreign mission card holders are allowed to import one car through Turkish Touring Club. They are entitled to   “MA-MZ” plates (black prints on white). Following documents should be submitted to the Club for application:

•    ID card issued by the Ministry,
•    Passport,
•    Driving license,
•     Invoice and registration book of the car,
•    A deposit calculated according to the engine power (HP) and model year of the car is required as guarantee.

The Touring Club issues a document called “Yabancı Taşıtlar Geçici Giriş Karnesi” valid for maximum 2 years that can be extended according to the to the expiry date of the ID card.

Private cars of 3rd and 4th category foreign mission card holders can only be transferred to persons enjoying the same status, but not sold to persons who have no tax-exempt status. If the car is transferred or exported, the deposit will be paid back.

HIRING PRIVATE DRIVERS FOR PRIVATE CARS

Private cars of the staff members of the diplomatic/consular missions can only be used by the owner, her/his spouse and children. And therefore hiring a private driver for these cars is not possible.

SALE

PRIVATE VEHICLES

It is required to have the prior permission of the Ministry of Foreign Affairs for sale of private vehicles. Only one vehicle may be sold to those who do not benefit from customs exemption during their term of office. If a private vehicle enjoying the exemption is older than three years when purchased by its owner, it cannot be sold to those who do not benefit from customs exemption on the basis of the principle of reciprocity; however, these vehicles may be exported, transferred or abandoned to the customs.

Permission for sale shall be granted at the end of two-year-period following the import date of the vehicle. Heads of foreign missions shall be granted permission for sale for a second vehicle when they leave Turkey for good.

If the owner of the vehicle leaves Turkey for good, this period may be reduced to one year. The Ministry of Foreign Affairs may curtail this period further in case of force majeure. In such circumstances, foreign missions shall be required to complete all necessary procedures within two months following the granting of the permission for sale.

Sale of vehicles of administrative and technical staff shall be subject to the provisions of this Article.

SERVICE VEHICLES

Service vehicles up to three years old during the import date may be sold, on a reciprocal basis, to Turkish citizens five years after its import following the permission of the Ministry of Foreign Affairs. Taking into account the reciprocity, it is possible to curtail the five-year period.

SALE RESTRICTIONS

Buses, minibuses, trucks, trailers and other vehicles cannot be sold to persons who do not benefit from customs exemption. However, these vehicles may be transferred provided that the conditions are fulfilled. The Ministry of Foreign Affairs may decide otherwise due to force majeure.

SALE PROCEDURES

Permission for sale shall be requested through a verbal note including a copy of diplomatic exemption letter of import processed at customs administration and recent insurance policy and traffic license copy. The vehicle to be sold must have all the conditions set out by the Ministry of Foreign Affairs.

Authorization of sale having a two-month validity may be extended for once if requested with a verbal note before the expiry date. Permission for sale shall not be given again for the same vehicle.

In case of leave for good, permission for sale may be granted two months before the date of leave. The date of leave for good should be indicated in the verbal note. The duration of this permission cannot be extended.

Upon granting authorization of sale, the vehicle shall be delivered to the customs administration. The vehicle shall be delivered to the purchaser after paying all taxes and duties prescribed in the related legislation along with a final sales document issued by the Ministry of Foreign Affairs and containing the name and address information of the purchaser.

EXPORT

It is required to notify the Ministry of Foreign Affairs in advance for the export of vehicles imported to Turkey with diplomatic exemption letter. Export request shall be submitted with a verbal note, containing the specifications of the vehicle, name and title of owner, license plate number, export date and customs authority where export will be carried out. License copy and recent insurance policy and approved diplomatic exemption letter of import of the vehicle or a copy approved by the customs authorities shall be also attached to the verbal note.

TRANSFER

Service vehicles, private vehicles of diplomatic mission members and administrative and technical staff may be transferred to persons enjoying customs exemption. There is no time limitation for the transfer procedures

Foreign missions shall apply to the Ministry of Foreign Affairs with a verbal note containing the specifications of the vehicle, names and titles of seller and owner and license plate number to have the transfer permit. A copy of diplomatic exemption letter of import approved by the Ministry of Foreign Affairs and recent insurance policy and license copy shall be also attached to the verbal note.

The transfer shall be made on the basis of the transfer permit issued by the Ministry of Foreign Affairs. Date of registration in the name of the new owner is considered as the new import date for that vehicle.

Transfer procedure shall be reported to the customs authorities which carried out the import procedures and to the Ministry of Foreign Affairs by the customs authorities carrying out the procedure.

OTHER VEHICLES

The rules applied to private vehicles shall also apply to the vessels in the yacht class and marine boats and to motorbikes. The Ministry of Foreign Affairs shall determine how many vehicles each mission member may own exempt from custom duties, taking into account also the reciprocity. After owners of vessels in the yacht class and marine boats leave Turkey, these yachts registered in their names are allowed to stand in Turkish ports. This duration cannot exceed five years.

Provisions for vehicles do not apply to non-motorized caravans. Approval of the Ministry of Foreign Affairs is sufficient for sale, transfer or export of such vehicles

THEFT AND ACCIDENT

Theft or accident shall be documented by court decisions, official letters issued by prosecutors, highest civil authority or police units. In case of accident, wreck of irreparable cars shall be abandoned to the customs after obtaining the prior permission of the Ministry of Foreign Affairs.

Permission for replacement of such stolen or fully damaged vehicles shall be at the discretion of the Ministry of Foreign Affairs.

CHARGES FOR LICENCE PLATES AND REGISTRATION

Certain fees will be charged by the traffic authorities.

MOTOR VEHICLE INSURANCE

Third party liability insurance is mandatory    for all motor vehicles licensed in Turkey. The insurance policy should be submitted to the Ministry when applying for importation, transfer, sale and re-exportation permits.

The insurance companies can also extend the coverage to passengers and the driver through the personal accident insurance.
Third party liability insurance policies issued by companies which are not subject to Turkish jurisdiction are not acceptable.

TECHNICAL INSPECTION

Periodic technical inspection of motor vehicles is compulsory in Turkey.

As technical inspection is a service rendered by a private company, diplomatic exemption from applicable fees cannot be granted.

The Ministry issues sales, transfer, re-export and other permissions only for vehicles that have been cleared in this inspection.

DRIVING LICENSES

National  driving  licenses  of  the  members  of  diplomatic  and  consular  missions  and international organizations are accepted in Turkey along with a notarized  Turkish translation to be presented  to the relevant authorities.

Those who have a national driving license can apply for a Turkish driving license to the local traffic authorities with an officially certified   translation.

Those who do not have a national   driving license can obtain a Turkish driving license under the same rules and procedures as for Turkish nationals.

Personal and Household Items, Goods

Importation by 1st Category ID Holders and Official Imports/Purchases

Importation  of  personal  and  official  goods  and  household  items  are  effected  through  a franchise document (Form A).


Missions are allowed to import electronic devices (TV, video, mp3 player, computer etc.) in reasonable quantity. For example, 4 TV sets for a three person’s family or 10 refrigerators for the official use of a mission with   15 employees   would exceed reasonable limits. The Ministry has the right to evaluate and accept or refuse applications and therefore the Ministry should be consulted before placing an order for such items.


240 liters of spirits (hard liquor) and 200 cartons of cigarettes can be imported annually for personal consumption. Quotas for official purposes may exceed the above mentioned figures. Reciprocity is also applied in determining the quotas for each mission. Importation of other goods including alcoholic beverages (wine, beer, etc.) and tobacco should be kept at a reasonable level.
Import “takrirs" (Form A) should be prepared in 4 copies. All relevant fields of the "takrir" should be duly filled in (including the date and place of arrival, number and date of the customs' notice or "ordino", bill of lading and airway bill.).  Copies of the customs' notice or the "ordino" and the bill of lading should also be attached to the "takrir."


"Takrirs" for consumer goods should be accompanied by an invoice, containing adequate description and itemized list.
"Takrirs" for durable goods should contain a full description (make, model, type, size, weight and price) of each article.
The Ministry also kindly requests that "takrirs" including only one item should not be sent in order to avoid paperwork. They should contain at least three items.


"Takrirs" should be signed by the Head of Mission, Deputy Head of Mission or Acting Head of Mission.
Two copies of the approved "takrir" should be submitted to the customs authority, one copy will kept at the Ministry and one by the missions.

Importation by the Administrative-Technical Staff

Administrative-technical staff of diplomatic missions and consular posts can import their household and personal goods with a "letter of guarantee" issued by the diplomatic mission. This document should be directly presented to the local customs authority within the first six months after they enter Turkey.


These personnel can also purchase durable household and personal goods from the duty-free stores in Turkey within the first six months after their arrival.


The application for such purchases should be made with a "takrir" prepared by the diplomatic missions. The "takrir" should bear the ID card numbers and the date of arrival.


Administrative-technical staff may import only one of each kind of electrical and electronic devices such as washing machines, TVs, videos etc.


Durable goods temporarily imported by the members of administrative- technical staff of diplomatic missions and consular posts cannot be sold or transferred. They should be re- exported at the end of the term of duty or abandoned to the customs.

Importation of Machinery and Equipment

Importation of machinery, construction materials and heavy equipment by diplomatic missions is subject to the prior permission of the Ministry. Relevant "takrirs" should contain detailed information with regard to kind, make, model, type, serial number, quantity, value, the purpose and place of use. For construction materials, exact location and the nature of the construction have to be indicated.

Importation of Material for Exhibitions

Importation of exhibition materials and films to be presented exclusively within the premises of a diplomatic mission should be effected through a "takrir" containing detailed information and a full list. This material has to be re-exported at the end of the exhibition. The "takrirs" should be sent to the Protocol Department (PDGY) by a verbal Note stating precisely the date of exhibition.


Importation of such materials to be presented outside the premises of a diplomatic mission must be carried out according to the general provisions of the Turkish customs law. Since the organization of cultural events of foreign origin is subject to prior permission, diplomatic missions should apply to the Deputy Directorate-General of Bilateral Cultural Affairs. After the permission is granted, a letter of guarantee for the temporary importation of the relevant materials should be submitted to the customs authority.


Importation  requests  of  exhibition  material  for  International  Fairs  have  to  be  addressed directly to the Ministry of Economy. General Directorate of Bilateral Economic Affairs can also render its assistance in obtaining the necessary permits.

 

Importation of Publications

Reasonable amounts of books to be used solely by the diplomatic missions for cultural and promotional purposes can be imported by a "takrir".

For the importation of books to be used outside of the diplomatic mission (by schools, libraries, cultural centres etc.) applications should be submitted to the Ministry of Economy.

 

Disposal of Imported Articles

All articles imported by missions and their diplomatic members with a "takrir" should be duly disposed of through re-¬exportation, transfer or sale. Diplomatic missions are responsible for all articles not being duly disposed of.

 

Re-exportation

All imported durable goods should in principle be re-exported. Re-exportation requests should be made to the Ministry by a Verbal Note in which the venue (the name of the customs authority) and approximate date of re-¬exportation have to be indicated. A copy of the original "takrir" of importation bearing the approval of the Ministry should be attached to the Note as well as the list (translated into Turkish) of goods to be exported.

After re-exportation of durable goods, relevant official documents should be forwarded to the Ministry for verification.

The application for exportation of durable goods purchased in Turkey should be submitted directly to the local customs authorities along with the invoices.

 

Transfer

Transfer of imported durable goods to diplomatic staff is permitted by the customs on the basis of a new "takrir" . The Ministry should be notified of this transaction by a Verbal Note.

 

Sales

The Ministry may grant permission for the sale of durable goods imported by diplomatic staff, to persons not entitled to tax exemption, only when the owner leaves Turkey for good.


Upon  prior  permission  of  the  Ministry,  durable  goods  imported  by  the  diplomatic  and consular missions may be sold to persons not entitled to tax exemption at the end of a five year period from the date of their importation. The buyer should in this case pay the related tax.   Tax free  sales permission of such items may be granted by Directorate General of Customs at the end of a ten year period. This permission should be applied for by a Verbal Note to the Ministry with a copy of the original takrir of importation.
Sales  permission  for  durable  goods  is  granted  only if  the  original  "takrir"  contains  full description of the item (make, model, type, weight, price etc.).


All relevant taxes and duties should be paid before the sale and delivery of goods to the buyer. Following the sale, the diplomatic missions should inform the Ministry by a Verbal Note.


Indicating the date and place of sale, price, name and address of the buyer.


Receipts or documents pertaining to the payment of taxes and duties should be attached to the Verbal Note.
Durable goods temporarily imported by the members of administrative- technical staff cannot be sold or transferred.  They  should  be  re-exported  at  the  end  of  the  term  of  duty  or relinquished to the customs.

Donations

Requests for donation of vehicles or other durable goods to local institutions should be made by a Verbal Note in order to obtain prior permission of the Ministry. A document certifying the consent of the recipient for this donation has to be attached to the Verbal Note. Turkish institutions are allowed to accept only ambulances and rescue vehicles as donations by foreign missions.

Collecting donations for charity purposes (e.g. disabled persons or orphans) by the foreign missions in Turkey is subject to the Ministry’s permission (Law on Collecting Donations for Charity No:2860, dated 23.06.1983 Article 27)

Gasoline and Fuel-Oil Purchases

For Motor Vehicles

Tax-free purchase of gasoline and fuel oil by the diplomatic/consular missions and their diplomatic/consular staff are permitted through a franchise document (takrir). The Ministry issues a “takrir” covering the annual quota of the mission determined on the basis of reciprocity. Missions should sign a contract with a distribution company (Petrol Ofisi, OPET, BP etc) which will equip the vehicle with an electronic chip called “vehicle identification system”. Upper limit of annual gasoline quota is 6000 lt. for official cars and 3600 lt. for personal cars.

The exemption includes VAT and Special Consumption Tax (SCT).

Same procedure is applied for the official cars of the international organizations.

Heating and Generator Fuel

Tax exemption for fuel oil, diesel or natural gas to be used for heating and generators of the chanceries and private houses of mission members is effected with a “takrir” (Form A-4 and A-3) issued on the basis of the reciprocity. The type of the natural gas counter (electronic card system or mechanical) should be indicated on the “takrir” with all other necessary information.

Exemption from the Value Added Tax

The Law on the Value Added Tax (VAT) no :3065 (Published in the Official Gazette dated 2 November 1984, no: 18563, Articles 15 and 19), grants, on the basis of reciprocity, exemption from this tax on officially purchased goods and services by diplomatic and consular missions. On the basis of reciprocity, diplomatic and administrative-technical staff of the missions can also benefit from VAT exemption.

VAT Exemption Card for Official Purposes

The Ministry issues “Official VAT Exemption Cards” for missions with which the VAT amount on goods and services indicated on the card will be deducted immediately during the purchase. The scope of VAT exemption will be determined for each mission according to reciprocity from the categories of goods and services listed here below:

GOODS

  • Security equipment
  • Electricity and water
  • Office equipment
  • Electronic and electrical devices
  • Food and non-alcoholic beverages
  • Cleaning supplies
  • Household and gardening equipment
  • Medical equipment (excluding medication)
  • Construction materials
  • Printed matter
  • Spare parts for official cars
  • Clothing

SERVICES

  • Security
  • Maintenance, repair and cleaning work
  • Shipment, packaging, storage, customs clearance
  • Transportation
  • Telecommunication
  • Construction
  • Printing and publishing
  • Insurance
  • Consultancy, translation, exhibition, advertisement
  • Renting and leasing (Real estate and motor vehicles)
  • Accommodation
  • Catering, hospitality and entertainment (hotel, restaurant, patisserie)

Official VAT Exemption Cards are valid for one year, non-transferable and for official use only. In case of loss the Ministry should be informed immediately.Representations of International Organizations may also benefit from VAT exemption if it is prescribed in the relevant agreement.

Each mission can apply for two official VAT exemption cards to be issued individually to two mission members. They should be returned upon the termination of the bearer’s employment in the mission.

Personal Purchases

The VAT exemption for the mission members is effected through an electronic tax refund system details of which are explained in the relevant manual. Usernames and passwords for login will be provided by the Ministry simultaneously with the ID card . The invoices of personal purchases should be kept. Following the online application to be made quarterly, the printed forms and original invoices should be sent to the relevant tax office.

The lower limit for personal purchases that can be exempted from VAT is 50 TL. There is no lower limit for electricity, water and telecommunication services. The upper annual limit for the total of purchases is 50.000 Euros. However, the lower limit can be increased and the upper limit can be reduced according to reciprocity.The ID number of the buyer should to be noted on all invoices excluding those for electricity, water and telecommunications. Otherwise, tax refund will not be possible.

This refund system cannot be applied to personal purchases of natural gas, petroleum product, cigarettes and alcohol for which the above explained “takrir procedure has to be implemented.

The Law on the Value Added Tax

The Law on the Value Added Tax (VAT) no :3065 (Published in the Official Gazette dated 2 November 1984, no: 18563, Articles 15 and 19), grants, on the basis of reciprocity, exemption from this tax on officially purchased goods and services by diplomatic and consular missions. On the basis of reciprocity, diplomatic and administrative-technical staff of the missions can also benefit from VAT exemption.

VAT Exemption Card for Official Purposes

The Ministry issues “Official VAT Exemption Cards” for missions with which the VAT amount on goods and services indicated on the card will be deducted immediately during the purchase. The scope of VAT exemption will be determined for each mission according to reciprocity from the categories of goods and services listed here below:

GOODS

    Security equipment
    Electricity and water
    Office equipment
    Electronic and electrical devices
    Food and non-alcoholic beverages
    Cleaning supplies
    Household and gardening equipment
    Medical equipment (excluding medication)
    Construction materials
    Printed matter
    Spare parts for official cars
    Clothing

SERVICES

    Security
    Maintenance, repair and cleaning work
    Shipment, packaging, storage, customs clearance
    Transportation
    Telecommunication
    Construction
    Printing and publishing
    Insurance
    Consultancy, translation, exhibition, advertisement
    Renting and leasing (Real estate and motor vehicles)
    Accommodation
    Catering, hospitality and entertainment (hotel, restaurant, patisserie)

Official VAT Exemption Cards are valid for one year, non-transferable and for official use only. In case of loss the Ministry should be informed immediately.

Representations of International Organizations may also benefit from VAT exemption if it is prescribed in the relevant agreement.

Each mission can apply for two official VAT exemption cards to be issued individually to two mission members. They should be returned upon the termination of the bearer’s employment in the mission.

Personal Purchases

The VAT exemption for the mission members is effected through an electronic tax refund system details of which are explained in the relevant manual. Usernames and passwords for login will be provided by the Ministry simultaneously with the ID card . The invoices of personal purchases should be kept. Following the online application to be made quarterly, the printed forms and original invoices should be sent to the relevant tax office.

The lower limit for personal purchases that can be exempted from VAT is 50 TL. There is no lower limit for electricity, water and telecommunication services. The upper annual limit for the total of purchases is 50.000 Euros. However, the lower limit can be increased and the upper limit can be reduced according to reciprocity.The ID number of the buyer should to be noted on all invoices excluding those for electricity, water and telecommunications. Otherwise, tax refund will not be possible.

This refund system cannot be applied to personal purchases of natural gas, petroleum product, cigarettes and alcohol for which the above explained “takrir procedure has to be implemented.

Garbage Collection Fee

Diplomatic and consular missions and international organizations are not exempted from environmental cleaning tax (waste collection and sewerage services) for it is a specific fee for a service rendered by the municipalities and not a tax.